Gavin Cassar

INSEAD

Professor of Accounting and Control

Boulevard de Constance

Fontainebleau , 77305

France

http://https://www.insead.edu/faculty-research/faculty/gavin-cassar

SCHOLARLY PAPERS

25

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111

CROSSREF CITATIONS

20

Scholarly Papers (25)

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1.

Do Risk Management Practices Work? Evidence from Hedge Funds

Chicago Booth Research Paper No. 13-13, 26th Australasian Finance and Banking Conference 2013, Fama-Miller Working Paper
Number of pages: 51 Posted: 09 Dec 2010 Last Revised: 16 Dec 2016
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 2,101 (12,599)
Citation 2

Abstract:

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hedge funds, risk management, expectations, performance

2.

Budgets, Internal Reports and Manager Forecast Accuracy

Downloads 1,177 (30,435)
Citation 8

Budgets, Internal Reports and Manager Forecast Accuracy

Number of pages: 45 Posted: 25 Oct 2006
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School
Downloads 1,177 (29,957)
Citation 8

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absolute forecast error, budgeting, forecasting, internal reporting

Budgets, Internal Reports and Manager Forecast Accuracy

Contemporary Accounting Research, Vol. 25, No. 3, 2008
Posted: 08 May 2008
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School

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absolute forecast error; budgeting; forecasting; internal reporting

3.

Financial Statement and Projection Preparation in Start-Up Ventures

Downloads 895 (44,756)
Citation 7

Financial Statement and Projection Preparation in Start-Up Ventures

Number of pages: 45 Posted: 30 Jun 2008
Gavin Cassar
INSEAD
Downloads 895 (44,116)
Citation 7

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accounting information, agency costs, decision-making, financial projections, financial statements, start-ups

Financial Statement and Projection Preparation in Start-Up Ventures

Accounting Review, Vol. 84, No. 1, 2009
Posted: 14 May 2009
Gavin Cassar
INSEAD

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accounting information, agency costs, decision-making, financial projections, financial statements, start-ups

4.

Are Individuals Entering Self-Employment Overly-Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations

Downloads 818 (50,721)
Citation 25

Are Individuals Entering Self-Employment Overly-Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations

Number of pages: 40 Posted: 19 Nov 2006 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD
Downloads 818 (50,005)
Citation 25

Abstract:

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expectations, information acquisition, forecasting, nascent entrepreneur, over-optimism, planning, rationality

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expectations, financial projections, forecasting, nascent entrepreneur, overoptimism, planning, rationality

5.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Number of pages: 55 Posted: 25 Apr 2008 Last Revised: 16 Nov 2011
Gavin Cassar, Ken Cavalluzzo and Christopher D. Ittner
INSEAD, Wisconsin Capital Management and University of Pennsylvania - Accounting Department
Downloads 741 (57,874)
Citation 21

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accounting sophistication; accrual accounting; credit denial; credit scores; cost of capital; interest rates; relationship lending; small business; soft information; collateral

6.

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Downloads 640 (70,020)

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Chicago Booth Research Paper No. 09-43
Number of pages: 59 Posted: 02 Nov 2009
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 640 (69,109)
Citation 7

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Hedge Funds, Performance Smoothing, Serial Correlation, Pricing Controls

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Review of Financial Studies, Forthcoming
Posted: 10 Nov 2010
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College

Abstract:

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Hedge Funds, Performance Smoothing, Serial Correlation, Pricing Controls

7.

Hedge Fund Voluntary Disclosure

Number of pages: 38 Posted: 21 Mar 2015 Last Revised: 11 Nov 2016
Gavin Cassar, Joseph Gerakos, Jeremiah Green, John R. M. Hand and Matthew Neal
INSEAD, Tuck School of Business at Dartmouth College, Texas A&M University - Department of Accounting, University of North Carolina Kenan-Flagler Business School and Unaffiliated Authors (Deceased)
Downloads 625 (72,122)
Citation 3

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Voluntary disclosures; hedge funds; investor letters; proprietary costs; agency costs

8.

Determinants of Hedge Fund Internal Controls and Fees

Downloads 611 (74,194)

Determinants of Hedge Fund Internal Controls and Fees

Chicago Booth Research Paper No. 09-44, Chicago Booth Initiative on Global Markets Working Paper No. 46
Number of pages: 61 Posted: 18 Sep 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 611 (73,278)
Citation 7

Abstract:

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hedge funds, internal controls, investor fees, restatements

Determinants of Hedge Fund Internal Controls and Fees

Accounting Review, Vol. 85, No. 6, 2010
Posted: 19 Jul 2010
Gavin Cassar and Joseph Gerakos
INSEAD and Tuck School of Business at Dartmouth College

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hedge funds, internal controls, investor fees, restatements

9.

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Downloads 524 (89,853)
Citation 19

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Number of pages: 44 Posted: 24 Dec 2010 Last Revised: 04 Oct 2013
Gavin Cassar
INSEAD
Downloads 524 (88,882)
Citation 19

Abstract:

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bias, entry, entrepreneur, expectations, experience, forecasting, growth, new firms, technology

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Journal of Business Venturing, Forthcoming
Posted: 07 Nov 2012
Gavin Cassar
INSEAD

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bias, entry, entrepreneur, expectations, experience, forecasting, growth, new firms, technology

10.

Does Self-Efficacy Affect Entrepreneurial Investment?

Downloads 297 (171,693)

Does Self-Efficacy Affect Entrepreneurial Investment?

Number of pages: 59 Posted: 17 May 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Anderson School of Management
Downloads 297 (170,675)
Citation 6

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entrepreneur, investment, risk preferences, self-efficacy, venturing

Does Self-Efficacy Affect Entrepreneurial Investment?

Strategic Entrepreneurship Journal, Vol. 3, No. 3, 2009
Posted: 08 Jul 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Anderson School of Management

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entrepreneur, investment, self-efficacy, venturing

11.

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Downloads 211 (239,548)
Citation 5

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Number of pages: 33 Posted: 29 Jan 2011 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD
Downloads 211 (238,988)
Citation 5

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Auditing, Cost of Capital, Earnings Persistence, Private Firms

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of Accounting Research, Forthcoming
Posted: 06 Feb 2011
Gavin Cassar
INSEAD

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Auditing, Cost of Capital, Earnings Persistence, Private Firms

12.

Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?

Number of pages: 58 Posted: 01 Jun 2022 Last Revised: 26 Jan 2023
Waqar Ali, Daniel A. Bens and Gavin Cassar
INSEAD - Accounting and Control Area, INSEAD and INSEAD
Downloads 194 (258,539)
Citation 1

Abstract:

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Hedge accounting, Risk management, Derivatives, Reporting complexity, SFAS 133, SFAS 161, ASU 2017-12, Real effects

13.

Explicit and Implicit Incentives: Longitudinal Evidence from NCAA Football Head Coaches Employment Contracts

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 16 Aug 2013 Last Revised: 27 Mar 2015
Brian D. Cadman and Gavin Cassar
University of Utah - David Eccles School of Business and INSEAD
Downloads 168 (293,421)
Citation 3

Abstract:

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Career concerns, implicit incentives, labor markets, turnover, renegotiation

14.

A Theory of Firm Objectives and Performance Based on Owner Heterogeneity

INSEAD Working Paper No. 2013/56/AC
Number of pages: 31 Posted: 23 Apr 2013 Last Revised: 16 Aug 2013
Gavin Cassar
INSEAD
Downloads 154 (317,553)
Citation 1

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15.

Initial Retention of External Accountants in Startup Ventures

Downloads 125 (371,680)

Initial Retention of External Accountants in Startup Ventures

Number of pages: 42 Posted: 29 Dec 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department
Downloads 125 (373,015)
Citation 4

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accountants, adoption, entrepreneurs, professional services, retention, start-ups

Initial Retention of External Accountants in Startup Ventures

European Accounting Review, Vol. 18, No. 2, pp. 313-340, 2009
Posted: 14 May 2009 Last Revised: 05 May 2013
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department

Abstract:

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accountants, adoption, entrepreneurs, professional services, retention, start-ups

16.

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

Downloads 81 (498,136)

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

HKS Working Paper No. 16-013
Number of pages: 49 Posted: 23 May 2016
Christopher Avery, Brian D. Cadman and Gavin Cassar
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 46 (674,599)

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Labor Economics

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

NBER Working Paper No. w22120
Number of pages: 48 Posted: 28 Mar 2016 Last Revised: 11 Jun 2023
Christopher Avery, Brian D. Cadman and Gavin Cassar
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 35 (750,671)

Abstract:

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17.

Peer Effects in Subjective Performance Evaluation

Number of pages: 54 Posted: 19 Apr 2023
Gavin Cassar and Taeho Ko
INSEAD and Hanyang University
Downloads 36 (730,692)

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peer effect, contrast effect, subjective performance evaluation

18.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Posted: 02 Aug 2015
Gavin Cassar, Christopher D. Ittner and Ken Cavalluzzo
INSEAD, University of Pennsylvania - Accounting Department and Wisconsin Capital Management

Abstract:

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Accounting sophistication, Accrual accounting, Credit scores, Cost of capital, Relationship lending

19.

An Investigation of Hindsight Bias in Nascent Venture Activity

Journal of Business Venturing, Vol. 24, No. 2, 2009
Posted: 14 May 2009
Gavin Cassar and Justin Craig
INSEAD and Bond University - Faculty of Business, Technology and Sustainable Development

Abstract:

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Learning, Hindsight bias, Retrospective recall, Nascent activity

20.

Money, Money, Money? A Longitudinal Investigation of Entrepreneur Career Reasons, Growth Preferences and Achieved Growth

Entrepreneurship and Regional Development, Vol. 19, No. 1, pp. 89-107, 2007
Posted: 14 May 2009
Gavin Cassar
INSEAD

Abstract:

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career reasons, growth, intentions, nascent entrepreneur, preferences, startups

21.

The Financing of Business Start-Ups

Journal of Business Venturing, Vol. 19, No. 2, 2004
Posted: 14 May 2009
Gavin Cassar
INSEAD

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Capital structure, Financing, Start-ups

22.

Self-Serving Behaviour and the Voluntary Disclosure of Capital Market Performance

Accounting Research Journal, Vol. 14, No. 2, pp. 126-137, 2001
Posted: 14 May 2009
Gavin Cassar
INSEAD

Abstract:

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Annual reports, Corporate performance, Graphs, Self-serving behaviour, Voluntary disclosure

23.

Longitudinal Analysis of Relationships between Planning and Performance in Small Firms

Small Business Economics, Vol. 25, No. 3, 2005
Posted: 14 May 2009
Brian Gibson and Gavin Cassar
University of New England (Australia) - New England Business School and INSEAD

Abstract:

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Performance, planning, small firms

24.

Entrepreneur Opportunity Costs and Intended Venture Growth

Journal of Business Venturing, Vol. 21, pp. 610-632, 2006
Posted: 02 May 2006 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD

Abstract:

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Growth, Human capital, Nascent entrepreneurs, Opportunity costs, Start-ups

25.

Peer effects in subjective performance evaluation

Contemporary Accounting Research, Forthcoming
Gavin Cassar and Taeho Ko
INSEAD and Hanyang University

Abstract:

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peer effect, contrast effect, subjective performance evaluation